Woods and Els have yet to play each other this year

Woods is the defending champion and he has committed himself to play in the European PGA Tour event for the fifth time.

But Els has added his name to a top-class field having passed on the event for the last few years.

Meanwhile, Els' South African compatriot Gary Player has confirmed that next month's Masters will almost certainly be the last Major of his long career.

The 67-year-old, disappointed that Augusta National has removed the lifetime exemption for its former champions, said on Friday that he would not be back to compete in 2004.

Nor will he try to qualify for July's Open championship at Sandwich, which he intended to do last year until suffering a rib injury lifting a suitcase.

HAVE YOUR SAY While I believe the golf Els is playing at the moment is sheer brilliance and Tiger is without doubt the best player in the world, the hype surrounding them at present is a little OTT. From Lawrence Down, England Join the debate

Player lost his exemption for the Open last year after the Royal and Ancient brought in a rule whereby past champions had to be 65 and under to qualify.

"I really admire the Royal and Ancient - 65 and that's it," he said.

"But Augusta have really gone about it the wrong way. It's number one on their agenda that winners shall have a lifetime exemption and they have not honoured their word."

The current Augusta policy is that all Masters champion are invited, but some of the older ones are asked to be non-competing because of the standard of their play.

"I'd like to have played three more times and quit. But I have never been bitter about anything, I accept it and this will be my last Masters," added Player, who won nine Majors including three Masters.

Els and Tiger trade blows

Els, who has cited Player as an inspiration for his own career, is looking forward to the prospect of playing Woods in Hamburg.

"It won't be easy to snatch the title away from Tiger - after all, he is three-time champion and title holder," he said.

"This is why the Deutsche Bank-SAP Open poses a huge challenge to me."

The two have yet to play each other this year as Woods missed the early part of the season with a knee injury.

Tiger to miss Dubai trip

They were due to go head-to-head in the Dubai Desert Classic last week but Woods pulled out because of the military build-up against Iraq in the region.

Els continued his great form by eventually finishing second to Robert-Jan Derksen of the Netherlands.

The South African has won four of his last six starts in 2003.

Both Woods and Els are currently preparing for The Masters in Augusta in April.